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Mich. Further Extends Tax Deadlines For Theaters, Restaurants

By Paul Williams · January 14, 2021, 5:23 PM EST

Michigan is granting entertainment, recreational and indoor food service businesses an additional extension for sales, use and withholding taxes because of ongoing restrictions in place to control the spread of the novel coronavirus, the state tax agency announced Thursday.

Qualifying businesses will now have until Feb. 22 to file and pay December sales, use and withholding taxes, the state Department of Treasury said in a notice. The department had previously extended the deadlines for those taxes until Jan. 20, but the tax agency's notice said the additional relief is being offered to "to alleviate some of the continued challenges faced by those businesses," which include restaurants, theaters and sports venues.

Michigan issued certain capacity and facemask restrictions on gatherings in December in an attempt to curtail the transmission of COVID-19, the respiratory illness caused by the virus, the notice said.

The department said the relief is not available for accelerated filers, which are typically larger businesses with sales or use tax liabilities of at least $720,000 or withholding liabilities of $480,000 or more in the preceding calendar year.

--Additional reporting by Jaqueline McCool. Editing by Neil Cohen.

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